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McGuireWoods: IRS Issues Proposed Regulations Under Code Section 162(m)
Dec 31,2019

On December 20, 2019, the IRS issued proposed regulations under Section 162(m). This article from McGuireWoods summarizes the primary matters addressed under the proposed regs, including a helpful table of key areas.

MoFo: IRS Widens Scope of Section 162(m) Deduction Limit
Dec 20,2019

This article by Morrison & Foerster summarizes the proposed Section 162(m) regs issued by the IRS in December 2019.

PwC: Proposed Regulations Significantly Expand Scope of Section 162(m) Deduction Limit
Dec 17,2019

This article by PwC summarizes key issues in the IRS's proposed regs under Section 162(m).

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Compensation Implications of US Tax Reform: What Compensation Committees Need To Know
Apr 02,2018

This article provides a summary of the changes to Section 162(m) under the Tax Cuts and Jobs Act and a list of questions for compensation committees to consider.

The Elimination of the Performance-Based Requirement Under Section 162(m): “Less Than Meets the Eye
Mar 01,2018

Thoughts from Pay Governance on how the loss of the exemption for performance-based compensation will impact executive compensation.

Administering Compensation Programs in the Wake of the Tax Cuts and Jobs Act – New Section 162(m)
Jan 31,2018

The Tax Cuts and Jobs Act (TCJA) significantly changes Section 162(m). While supplemental regulatory guidance is likely, the impact on companies’ compensation programs and planning processes is immediate. This memorandum discusses some of the more significant changes and ways companies can address these and areas where the new rules present uncertainty.

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Section 162(m): And Then There Were … Ten?
Mar 23,2021
Barbara Baksa

As a means of raising revenue, the American Rescue Plan Act of 2021 will eventually expand the number of employees subject to Section 162(m) by five. Here’s what you need to know about this development.

Final Section 162(m) Regulations
Feb 17,2021
Barbara Baksa

What you need to know about the final Section 162(m) regulations issued recently by the IRS.

Proposed Section 162(m) Regs: Corporate Transactions
Jan 28,2020
Barbara Baksa

When public companies are acquired, so are their covered employees. Plus other fun facts relating to M&A in the proposed rules for Section 162(m).

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5 Equity Plan Numbers to Have at Your Fingertips
Feb 20,2019

Vital numbers to keep up to date at all times

Hot Topics in Equity Compensation
Jan 16,2019

Kick off the new year in the know!


Regulations & Statutes

Section 162(m) Proposed Regs
Dec 20,2019

Proposed regs under Section 162(m), issued by the IRS on December 20, 2019.

IRS Notice 2018-68
Aug 21,2018

This notice provides initial guidance on the application of Section 162(m), as amended by the Tax Cuts and Jobs Act of 2017. The notice provides guidance as to covered employees under Section 162(m) and the grandfather provision of 162(m).

IRS Chief Counsel Memorandum 201543003: Application of Section 162(m) to Smaller Reporting Companies
Aug 24,2015

IRS guidance on whether the principal financial officer of a smaller reporting company, is a “covered employee” within the meaning of §162(m).

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